Crane Corporation began operations in $2022$ with the following capital structure:

Common shares, Class A: $7,920,000$ authorized and outstanding. The Class A common shares are entitled to $10$ votes per

share and to receive dividends as declared by the board of directors. Total share capital for the Class A common shares at the

end of the year was $$15\mathrm{.}84$ million.

Common shares, Class B: unlimited authorized; $990,000$ issued and outstanding. Class B shares are entitled to one vote per

share. The Class B shares receive dividends as declared by the board of directors equal to Class A shares. Total share capital

for the Class $B$ shares at the end of the year is $$34\mathrm{.}65$ million.

Preferred shares: unlimited authorized; $3,400,000$ issued and outstanding. The cumulative participating preferred shares are

non$-$voting and received a preferential dividend of $$0\mathrm{.}15$ per share per year. Total share capital for the preferred shares as at

the end of the year was $$17\mathrm{.}00$ million.

$($a$)$

Crane Corporation did not declare any dividends in $2022$ or $2023.$ What is the amount of dividends in arrears?